Tax collection efficiency and the use of innovation practices in the tax administration of local governments

• Grant number: 23/05459-3
• Support Opportunities: Regular Research Grants
• Start date: September 01, 2023
• End date: August 31, 2025
• Field of knowledge: Applied Social Sciences - Administration - Public Administration
• Principal Investigator: Otávio Gomes Cabello
• Grantee: Otávio Gomes Cabello
• Host Institution: Faculdade de Ciências Aplicadas (FCA). Universidade Estadual de Campinas (UNICAMP). Limeira , SP, Brazil
• Associated researchers: Gustavo Hermínio Salati Marcondes de Moraes ; Ricardo Rocha de Azevedo

Abstract

The collection of public revenues by local governments is a preeminent factor in the maintenance and implementation of public services and public policies. Without obtaining funding sources through collected revenues, public policy spending cannot be carried out. Brazilian research in the area of public finance has repeatedly demonstrated the fragility and limitation of local governments in their collection capacity, evidencing their dependence on transfers of resources by other levels of government to achieve public services and implement public policies. Faced with this scenario, local governments must seek solutions to seek an increase in their own revenues. In this sense, this research aims to provide subsidies for local governments to improve their tax administration, by providing elements that can result in greater collection. To this end, the large local governments in São Paulo considered to be the most efficient in their collection will be selected, through the development of a Data Envelopment Analysis and Stochastic Frontier Analysis (DEA/SFA) in three stages, with data collected via SICONFI for the period from 2013 to 2022. Once the most efficient local government are known, interviews will be carried out and data will be collected from the practices used in loco for comparative qualitative analysis and fuzzy sets (fuzzy-set Qualitative Comparative Analysis - fsQCA), that is, to analyze whether the set of declared practices used actually reflected in higher collection performance. It is expected that with the results, the practices can: (a) be empirically validated; and (b) constitute a manual of good practices in tax administration. It is also expected that the municipalities in the sample can carry out an exchange, with the aim of providing everyone with access to innovative practices to improve their tax administration. (AU)